RUIZ GARROS, Sergio. The accounting and taxation of secondary adjustment in related-party transactions: Vision practice. Substantial identity between accounting and fiscal criteria. Revista de Contabilidad y Tributación. CEF, [S. l.], n. 334, p. 71–108, 2011. DOI: 10.51302/rcyt.2011.6723. Disponível em: https://revistas.cef.udima.es/index.php/RCyT/article/view/6723. Acesso em: 23 jul. 2024.